9911796707
TMI Blog2011 (2) TMI 1286X X X X Extracts X X X X X X X X Extracts X X X X ..... the Dispute Resolution Panel (DRP) has not at all considered the assessee's submissions and passed a very laconic and non-speaking direction. Assessee vide its ground has also raised that DRP erred in law and facts in not passing speaking order and erred in not stating any justification for the rejection of assessee's objection. 4. In this case, the DRP's adjudication is as under:- "The assessee has filed the objection under section 144C of the Act vide appeal No. 416 dated 11-2-2010. The case was fixed for hearing on 2-8-2010 and 11-8-2010. On the date of hearing Shri Krishna Padhke, Chartered Accountant attend the hearing. The objection was filed as under:- (1)The Assessing Officer erred in law and on facts in proposing to treat the a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tal License revenue $ 250,000 $ 275,000 $ 525,000 Professional services - - - AMC - - - Total $ 250,000 $ 275,000 $ 525,000 The applicant has submitted the reported figures contained the error of including service revenue as invoiced revenue of the appellant. The said mistake crept into the then submission due to wrong compilation of data, as the year and of Digite Inc. is December and hence while compiling the details for April to March basis some wrong entries were added for AMC and Professional Services. The fact remains that Digite Inc has billed only for Licenses of copyright software products. The assessment order discussed with the Ld. Authorised Representative of the assessee. The fa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... aused to be made by, it. (7)The Dispute Resolution panel may, before issuing any directions referred to in sub-section (5), - (a)make such further enquiry, as it thinks fit; or (b)cause any further enquiry to be made by any income-tax authority and report the result of the same to it. (8)The Dispute Resolution Panel may confirm, reduce or enhance the variations proposed in the draft order so, however, that it shall not set aside any proposed variation or issue any direction under sub-section (5) fur further enquiry and passing of the assessment order. (9)If the members of the Dispute Resolution Panel differ in opinion on any point, the point shall be decided according to the opinion of the majority of the members. (10)Every direction ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... te jurisdiction being exercised. We find that Hon'ble Apex Court in the case Sahara India (Firm) v. CIT [2008] 300 ITR 403 has held that even "an administrative order has to be consistent with the rules of natural justice". 7. In this regard, we also note that Hon'ble Jurisdictional High Court in the case of Vodafone Essar Ltd. v. Dispute Resolution Panel-II the Hon'ble Court has held that when a quasi judicial authority deals with the lis, it is obligatory on its part to ascribe cogent and germane reason as the same is a heart and soul of the matter and further the same also facilitates appreciation when the order is called in question before the superior forum. Accordingly, the Hon'ble Court has remanded the matter for fresh adjudication ..... X X X X Extracts X X X X X X X X Extracts X X X X
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